Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisati...
Re computation of income - first sett-off the carry forward speculative losses against the speculative profit and then set-off the business losses - beneficial circulars issued by the CBDT are binding on the income tax authorities - HC
Re computation of income - first sett-off the carry forward speculative losses against the speculative profit and then set-off the business losses - beneficial circulars issued by the CBDT are binding on the income tax authorities - HC
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